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I. G. A. E. Damayanthi

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Open access Sep 2026

Family Ownership Concentration and Firm Value: Examining the Mediating Role of Real Earnings Management in Indonesia

Purpose – This study examines whether real earnings management (REM) explains the relationship between family ownership concentration and firm value in Indonesian non-financial firms. Prior studies focus on direct relationships, with limited mediation evidence.Methods – This study analyzes 957 firm-year observations of...

I. K. S. A. Natha, A. A. Widanaputra, N. D. Ratnadi et al. · 0 citations

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